Islamic Religiosity dan Kecurangan Akademik Mahasiswa Akuntansi

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Selfira Salsabilla

Abstract

Penelitian ini bertujuan untuk menggali faktor-faktor yang mempengaruhi niat mahasiswa dalam melakukan kecurangan akademik dengan menggunakan Theory Planned Behavior yang dikembangkan oleh Ajzen (1985) dengan menginternalisasi religiusitas Islam (Islamic religiosity). Teknik pengumpulan data dengan menyebarkan kuesioner kepada 180 responden mahasiswa akuntansi dan data diuji menggunakan model struktural. Hasil penelitian menunjukkan bahwa sikap, norma subyektif, dan religiusitas Islam berpengaruh signifikan terhadap niat mahasiswa dalam melakukan kecurangan akademik. Penelitian ini juga menemukan hubungan yang negatif signifikan antara religiusitas Islam dengan sikap. Temuan lain penelitian ini adalah niat mahasiswa dalam melakukan kecurangan akademik berpengaruh positif signifikan terhadap perilaku aktual. Namun demikian, penelitian ini tidak menemukan hubungan yang signifikan antara persepsi pengendalian perilaku dengan niat mahasiswa dalam melakukan kecurangan akademik. Lebih lanjut, penelitian ini mendiskusikan hasil penelitian baik berkaitan dengan ranah teoretis maupun praktis.

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How to Cite
Selfira Salsabilla. (2021). Islamic Religiosity dan Kecurangan Akademik Mahasiswa Akuntansi. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 3(2), 81-94. https://doi.org/10.29303/akurasi.v3i2.38
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